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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 01614137 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 01614137 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 01614137 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 01614137 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 01614137 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 01614137 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 01614137 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 01614137 frs-core:UnlistedNon-exchangeTraded 2022-06-30 01614137 frs-core:UnlistedNon-exchangeTraded 2021-06-30 01614137 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 01614137 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01614137 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01614137 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01614137 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01614137 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01614137 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01614137 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 01614137 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 01614137 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01614137 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01614137 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01614137 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01614137 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 01614137 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01614137 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01614137 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 01614137 dpl-frs:CostSales 2021-07-01 2022-06-30 01614137 dpl-frs:CostSales 2021-06-30 01614137 dpl-frs:CostSales 2022-06-30 01614137 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 01614137 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 01614137 frs-bus:Director1 2021-07-01 2022-06-30 01614137 frs-bus:Director1 2021-06-30 01614137 frs-bus:Director1 2022-06-30 01614137 frs-bus:CompanySecretary1 2021-07-01 2022-06-30 01614137 1 2021-07-01 2022-06-30 01614137 frs-core:CurrentFinancialInstruments 1 2022-06-30 01614137 frs-core:Non-currentFinancialInstruments 1 2022-06-30 01614137 2 2021-07-01 2022-06-30 01614137 frs-core:CurrentFinancialInstruments 2 2022-06-30 01614137 frs-core:Non-currentFinancialInstruments 2 2022-06-30 01614137 3 2021-07-01 2022-06-30 01614137 frs-core:CurrentFinancialInstruments 3 2022-06-30 01614137 frs-core:Non-currentFinancialInstruments 3 2022-06-30 01614137 4 2021-07-01 2022-06-30 01614137 frs-core:CurrentFinancialInstruments 4 2022-06-30 01614137 frs-core:Non-currentFinancialInstruments 4 2022-06-30 01614137 5 2021-07-01 2022-06-30 01614137 frs-core:CurrentFinancialInstruments 5 2022-06-30 01614137 frs-core:Non-currentFinancialInstruments 5 2022-06-30 01614137 6 2021-07-01 2022-06-30 01614137 frs-core:CurrentFinancialInstruments 6 2022-06-30 01614137 frs-core:Non-currentFinancialInstruments 6 2022-06-30 01614137 7 2021-07-01 2022-06-30 01614137 frs-core:CurrentFinancialInstruments 7 2022-06-30 01614137 frs-core:Non-currentFinancialInstruments 7 2022-06-30 01614137 8 2021-07-01 2022-06-30 01614137 frs-core:CurrentFinancialInstruments 8 2022-06-30 01614137 frs-core:Non-currentFinancialInstruments 8 2022-06-30 01614137 9 2021-07-01 2022-06-30 01614137 frs-core:CurrentFinancialInstruments 9 2022-06-30 01614137 frs-core:Non-currentFinancialInstruments 9 2022-06-30 01614137 10 2021-07-01 2022-06-30 01614137 frs-core:CurrentFinancialInstruments 10 2022-06-30 01614137 frs-core:Non-currentFinancialInstruments 10 2022-06-30 01614137 11 2021-07-01 2022-06-30 01614137 frs-core:CurrentFinancialInstruments 11 2022-06-30 01614137 frs-core:Non-currentFinancialInstruments 11 2022-06-30 01614137 12 2021-07-01 2022-06-30 01614137 frs-core:CurrentFinancialInstruments 12 2022-06-30 01614137 frs-core:Non-currentFinancialInstruments 12 2022-06-30 01614137 13 2021-07-01 2022-06-30 01614137 frs-core:CurrentFinancialInstruments 13 2022-06-30 01614137 frs-core:Non-currentFinancialInstruments 13 2022-06-30 01614137 14 2021-07-01 2022-06-30 01614137 frs-core:CurrentFinancialInstruments 14 2022-06-30 01614137 frs-core:Non-currentFinancialInstruments 14 2022-06-30 01614137 15 2021-07-01 2022-06-30 01614137 frs-core:CurrentFinancialInstruments 15 2022-06-30 01614137 frs-core:Non-currentFinancialInstruments 15 2022-06-30 01614137 16 2021-07-01 2022-06-30 01614137 frs-core:CurrentFinancialInstruments 16 2022-06-30 01614137 frs-core:Non-currentFinancialInstruments 16 2022-06-30 01614137 17 2021-07-01 2022-06-30 01614137 frs-core:CurrentFinancialInstruments 17 2022-06-30 01614137 frs-core:Non-currentFinancialInstruments 17 2022-06-30 01614137 18 2021-07-01 2022-06-30 01614137 frs-core:CurrentFinancialInstruments 18 2022-06-30 01614137 frs-core:Non-currentFinancialInstruments 18 2022-06-30 01614137 19 2021-07-01 2022-06-30 01614137 frs-core:CurrentFinancialInstruments 19 2022-06-30 01614137 frs-core:Non-currentFinancialInstruments 19 2022-06-30 01614137 20 2021-07-01 2022-06-30 01614137 frs-core:CurrentFinancialInstruments 20 2022-06-30 01614137 frs-core:Non-currentFinancialInstruments 20 2022-06-30 01614137 dpl-frs:Item1 2021-07-01 2022-06-30 01614137 dpl-frs:Item1 2021-06-30 01614137 dpl-frs:Item1 2022-06-30 01614137 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 01614137 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 01614137 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 01614137 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 01614137 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 01614137 dpl-frs:Item2 2021-07-01 2022-06-30 01614137 dpl-frs:Item2 2021-06-30 01614137 dpl-frs:Item2 2022-06-30 01614137 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 01614137 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 01614137 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 01614137 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 01614137 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 01614137 dpl-frs:Item3 2021-07-01 2022-06-30 01614137 dpl-frs:Item3 2021-06-30 01614137 dpl-frs:Item3 2022-06-30 01614137 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 01614137 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 01614137 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 01614137 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 01614137 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 01614137 dpl-frs:Item4 2021-07-01 2022-06-30 01614137 dpl-frs:Item4 2021-06-30 01614137 dpl-frs:Item4 2022-06-30 01614137 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 01614137 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 01614137 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 01614137 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 01614137 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 01614137 dpl-frs:Item5 2021-07-01 2022-06-30 01614137 dpl-frs:Item5 2021-06-30 01614137 dpl-frs:Item5 2022-06-30 01614137 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 01614137 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 01614137 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 01614137 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 01614137 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 01614137 dpl-frs:Item6 2021-07-01 2022-06-30 01614137 dpl-frs:Item6 2021-06-30 01614137 dpl-frs:Item6 2022-06-30 01614137 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 01614137 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 01614137 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 01614137 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 01614137 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 01614137 dpl-frs:Item7 2021-07-01 2022-06-30 01614137 dpl-frs:Item7 2021-06-30 01614137 dpl-frs:Item7 2022-06-30 01614137 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 01614137 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 01614137 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 01614137 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 01614137 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 01614137 dpl-frs:Item8 2021-07-01 2022-06-30 01614137 dpl-frs:Item8 2021-06-30 01614137 dpl-frs:Item8 2022-06-30 01614137 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 01614137 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 01614137 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 01614137 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 01614137 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 01614137 dpl-frs:Item9 2021-07-01 2022-06-30 01614137 dpl-frs:Item9 2021-06-30 01614137 dpl-frs:Item9 2022-06-30 01614137 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 01614137 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 01614137 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 01614137 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 01614137 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 01614137 dpl-frs:Item10 2021-07-01 2022-06-30 01614137 dpl-frs:Item10 2021-06-30 01614137 dpl-frs:Item10 2022-06-30 01614137 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 01614137 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 01614137 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 01614137 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 01614137 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 01614137 dpl-frs:Item11 2021-07-01 2022-06-30 01614137 dpl-frs:Item11 2021-06-30 01614137 dpl-frs:Item11 2022-06-30 01614137 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 01614137 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 01614137 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 01614137 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 01614137 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 01614137 dpl-frs:Item12 2021-07-01 2022-06-30 01614137 dpl-frs:Item12 2021-06-30 01614137 dpl-frs:Item12 2022-06-30 01614137 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 01614137 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 01614137 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 01614137 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 01614137 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 01614137 1 2021-07-01 2022-06-30 01614137 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 01614137
Lawson & Fern Limited
Financial Statements
For The Year Ended 30 June 2023
Arthur G Edwards & Co Limited
Chartered Certified Accountants
Alexandra House
74 Moorland Road
Stoke-on-Trent
Staffs
ST6 1DY
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01614137
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,750 5,625
Tangible Assets 5 1,414 1,406
5,164 7,031
CURRENT ASSETS
Stocks 325 325
Debtors 6 46,355 24,915
Investments 7 40,000 40,000
Cash at bank and in hand 266,582 224,206
353,262 289,446
Creditors: Amounts Falling Due Within One Year 8 (123,824 ) (77,186 )
NET CURRENT ASSETS (LIABILITIES) 229,438 212,260
TOTAL ASSETS LESS CURRENT LIABILITIES 234,602 219,291
NET ASSETS 234,602 219,291
CAPITAL AND RESERVES
Called up share capital 9 765 765
Capital redemption reserve 235 235
Profit and Loss Account 233,602 218,291
SHAREHOLDERS' FUNDS 234,602 219,291
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Michael Fern
Director
27/10/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Lawson & Fern Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01614137 . The registered office is 71 Market Street, Longton, Stoke-on-Trent, ST3 1BW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the amounts derived from the provision of products and services to customers during the year.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Taxation
Th corporatione tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of expense that are not allowable for tax purposes and capital allowance claims. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2.7. Pensions
The company operates defined pension contribution schemes. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the schemes.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 5)
5 5
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2022 37,500
As at 30 June 2023 37,500
Amortisation
As at 1 July 2022 31,875
Provided during the period 1,875
As at 30 June 2023 33,750
Net Book Value
As at 30 June 2023 3,750
As at 1 July 2022 5,625
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2022 44,645
Additions 480
As at 30 June 2023 45,125
Depreciation
As at 1 July 2022 43,239
Provided during the period 472
As at 30 June 2023 43,711
Net Book Value
As at 30 June 2023 1,414
As at 1 July 2022 1,406
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 43,405 22,333
Prepayments and accrued income 2,950 2,582
46,355 24,915
Page 4
Page 5
7. Current Asset Investments
2023 2022
£ £
Short term deposits 40,000 40,000
40,000 40,000
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 89,153 51,997
Corporation tax 11,771 17,137
Other taxes and social security 816 780
Accruals and deferred income 21,084 6,272
Director's loan account 1,000 1,000
123,824 77,186
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 765 765
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr Michael Fern by virtue of his ownership of 100% of the issued share capital in the company.
Page 5